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EAEU HS code

2105 00 910 0 — Ice cream and other edible ice, containing >= 3% but < 7% milkfats

Ice cream and other edible ice, containing >= 3% but < 7% milkfats

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

Duty rate
10%

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
Not applicable
Requirements and measures
5

None: dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
22% or 10%

10% if the product matches the line of List No. 908: “Мороженое, включая молокосодержащее, и прочие виды пищевого льда, не содержащие…”. Otherwise 22%.

Where it sits in the nomenclature

Section IV. Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

  1. 21Miscellaneous edible preparations
  2. 2105Ice cream and other edible ice, whether or not containing cocoa
  3. 2105 00Ice cream and other edible ice, whether or not containing cocoa
  4. 2105 00 91Ice cream and other edible ice, containing >= 3% but < 7% milkfats
  5. 2105 00 910 0you are here

Explanatory notes to heading 2105 2 paragraphs

Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.

2105 Ice cream and other edible ice, whether or not containing cocoa

This heading includes ice cream, usually prepared on a dream of milk or cream, and other types of food ice (for example, sherbet, ice-covered lollipops), containing or not containing cocoa in any proportion. However, this heading does not cover mixtures and bases for the preparation of ice cream which are included in accordance with their essential components (for example, heading 1806, 1901 or 2106).

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 21 — Miscellaneous edible preparations 7 items

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover:

(a) mixed vegetables of heading 0712;

(b) roasted coffee substitutes containing coffee in any proportion (heading 0901);

(c) flavoured tea (heading 0902);

(d) spices or other products of headings 0904 to 0910;

(e) food preparations, other than the products described in heading 2103 or 2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f) products of heading 2404;

(g) yeast put up as a medicament or other products of heading 3003 or 3004; or

(h) prepared enzymes of heading 3507.

2. Extracts of the substitutes referred to in note 1(b) are to be classified in heading 2101.

3. For the purposes of heading 2104, the expression ‘homogenised composite food preparations’ means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 2106 10 200 0 and 2106 90 930 0, the term starch also means the decay products of starch.

2. For the purposes of subheading 2106 90 200 0 “composite alcohol semi-finished products, other than products based on fragrant substances, used in the manufacture of beverages” means compound alcohol semi-finished products having an alcohol concentration of more than 0.5 vol.%.

3. For the purposes of subheading 2106 90 400 0, the term isoglucose means a product derived from glucose or its polymers having a dry content of at least 10 % by weight of fructose.

Additional note of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheading 2106 90 980 5, the term “cheese fondue” means a food product in the form of a mixture of cheese, white wine, water, starch, cherry tincture, emulsifier.

What import requires

Russian bans and restrictions

May apply

Whether a measure applies to your goods is determined by the provisos in the “code” column. Measures are taken from the register as of the date the act was published; the act is named on every line

  • 2105 00Into RussiaProhibited

    Товары происхождения либо отправления Украины

    Мороженое и прочие виды пищевого льда, не содержащие или содержащие какао

    Countries: Украина

    Указ Президента РФ от 22.10.2018 № 592; Постановление Правительства РФ от 29.12.2018 № 1716-83

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 21
    Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

  • Veterinary control (supervision)

    Мороженое, кроме мороженого, выработанного на плодово-ягодной основе, фруктового и пищевого льда*

    Such goods need a veterinary certificate, and the manufacturing plant must be on the register of third-country establishments. Check the supplier in the register →

    Решение Коллегии Евразийской экономической комиссии от 20.01.2020 № 13

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • ТР ТС 027/2012
    • Мороженое и прочие виды пищевого льда, не содержащие или содержащие какао (представление декларации о соответствии не требуется) — state registration certificate (part of the heading)
  • ТР ТС 033/2013Safety of milk and dairy products
    • Мороженое, кроме мороженого, выработанного на плодово-ягодной основе, фруктового и пищевого льда — declaration of conformity

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

How it is done in practice

Valid documents in the EAEU unified register for subheading 2105 00: certificates 0, declarations 5,346.

By technical regulation
ТР ТС 021/20115,327ТР ТС 022/20115,277ТР ТС 029/20124,644ТР ТС 033/20134,021ТР ТС 005/201167
Schemes
3д3,8601д9676д3652д964д54The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
Алматинский филиал АО «Национальный центр экспертизы и сертификации»РУП «Брестский центр стандартизации, метрологии и сертификации»ГУ «БЕЛОРУССКИЙ ГОСУДАРСТВЕННЫЙ ВЕТЕРИНАРНЫЙ ЦЕНТР»
Manufacturers outside the EAEU
China29France16Italy16Germany14Uzbekistan13South Korea11

Manufacturers of these goods →Check a supplier’s document by its number →

Priority customs handling

The goods are on the perishable goods list. Matched by code 2105 00

Мороженое и прочие виды пищевого льда, не содержащие или содержащие какао

Решение Совета ЕЭК от 17.10.2022 № 160

Payments on import

Duty for this code: 10%. On top of the duty, on import into Russia you pay VAT of 22% or 10% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

May be subject to 10% VAT

The 10% rate applies if the goods match a description from list No. 908:

  • 2105 00 (кроме мороженого, выработанного на плодово-ягодной основе, фруктового и пищевого льда, а также прочих видов пищевого льда) — Мороженое, включая молокосодержащее, и прочие виды пищевого льда, не содержащие или содержащие какао
Calculate the whole deal →Quick payment estimate →

OKPD2 code

The match is set for the whole subheading, by the first six digits of the code

  • 10.52.10 — Мороженое

Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.

Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.

The right code is in the HS code search.